产品成本计算制度
产品成本计算制度-
联产品成本计算制度
Joint product costing system
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因此，将有关成本分配计入各种产品是作业成本计算制度的最后一个步骤。
Thus , assigning the costs to products is the final step of the procedure of activity-based costing .
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基于各种产品消耗的作业来计算产品成本，作业成本计算制度能够较之传统成本计算制度提供更为准确和更为相关的成本信息。
For computing the product costs based on activities consumed by each product , the activity-based costing provides more accurate and more relevant cost information than the traditional costing systems .